Picture the papers on the desk, not a person we know. A notice uses the late filing phrase. A K-1 from the same year sits under it.
The company files Form 1120-S. The person holding the K-1 was about to run the personal math against that K-1. The notice does not say which row it priced.
Those are two rows wearing one phrase. Stop and separate them before a number gets copied from the wrong sheet. The company row follows the S corporation instruction. The personal row, if it belongs at all, is a different return.
This picture is a shape you can lay over your own papers. There is no client behind it, and there is no promise in it.
Working out which charge a letter means, and keeping the books that stop the next one, is what happens here. A hearing, an appeal or any filing made on your behalf as your representative belongs with a firm that does that work, and no CPA license sits at this desk either, so signed reports on your statements go elsewhere as well. You'll hear both of those early rather than late. The longer drawing of the limit lives on the disclosures page.
If it does, you do not have to solve both rows in one sitting. Name the company form first.
Send both names, the notice and the K-1, as two lines. We will keep them apart with you.
Say you have a notice and a K-1. That is enough to start the split.
You will be talking to the Steven Palmieri practice.